IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Tìm Trợ Giúp
Số UILC Chủ đề Ngày Phát Hành
200705030 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 02/02/2007
200705029 162.08-00 Travel (See Also Issues 162.12-06|and 162.13-03) 02/02/2007
200705028 925.01-01 Election of Grouping 02/02/2007
200705027 7871.03-00 Tax Exempt Bonds 02/02/2007
200705026 851.02-00 Gross Income Requirement 02/02/2007
200705025 2601.00-00 Tax On Generation Skipping Transfers 02/02/2007
200705024 9100.00-00 Extension of Time for Making Certain Elections 02/02/2007
200705023 9100.00-00 Extension of Time for Making Certain Elections 02/02/2007
200705023 1361.05-00 Qualified Subchapter S Subsidiary 02/02/2007
200705022 1362.00-00 Election by Small Business Corporation 02/02/2007
200705022 1362.01-00 Eligible v. Ineligible 02/02/2007
200705022 1362.01-03 Late Elections 02/02/2007
200705021 1362.04-00 Inadvertent Terminations 02/02/2007
200705020 1362.04-00 Inadvertent Terminations 02/02/2007
200705019 856.01-00 Income Requirements 02/02/2007
200705018 1362.04-00 Inadvertent Terminations 02/02/2007
200705017 368.00-00 Definitions Relating to Corporate Reorganizations 02/02/2007
200705016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/02/2007
200705016 355.01-00 Spin-Off 02/02/2007
200705016 355.05-01 Distribution of Control 02/02/2007
200705016 355.09-00 Distributions Within a Consolidated Group 02/02/2007
200705015 1362.04-00 Inadvertent Terminations 02/02/2007
200705014 351.00-00 Transfer to Corporation Controlled by Transferor 02/02/2007
200705014 355.01-00 Spin-Off 02/02/2007
200705013 856.04-00 Rents From Real Property 02/02/2007